Panda Clinic uses client-visits as its measure of activity. During October, the clinic budgeted for 3,850 client-visits, but its actual level of activity was 3,840 client-visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for October:

Data used in budgeting:

Fixed element per month Variable element per client-visit Revenue - $ 36.50 Personnel expenses $ 30,600 $ 11.50 Medical supplies 1,750 6.90 Occupancy expenses 8,700 3.00 Administrative expenses 7,000 0.30 Total expenses $ 48,050 $ 21.70

Actual results for October: Revenue $ 140,352 Personnel expenses $ 74,725 Medical supplies $ 29,069 Occupancy expenses $ 19,729 Administrative expenses $ 7,920 The spending variance for medical supplies in October would be closest to:

Multiple Choice $823 F $823 U $754 U $754 F